Tax Committee resolves UZS 375 billion in corporate disputes, rules in favor of four businesses
Uzbekistan’s Tax Committee received 82 appeals from entrepreneurs contesting financial penalties during the first four months of 2026. These disputes involved collective tax assessments totaling UZS 375.1 billion.
The disputes stemmed primarily from rigorous compliance checks. Between January and April, companies filed 59 appeals worth UZS 294.4 billion to challenge the outcomes of full tax audits. The remaining 23 complaints, valued at UZS 80.7 billion, focused on penalties levied during on-site mobile tax inspections.
Following a thorough review process, the Tax Committee upheld the original decisions made by regional tax inspectorates in 71 of the cases, which accounted for UZS 342.2 billion of the disputed funds. Conversely, the committee found merit in the arguments presented by four enterprises. These businesses received partial relief, resulting in the cancellation or adjustment of UZS 600 million in assessed taxes and penalties.
An additional seven appeals, involving a total of UZS 32.3 billion, remain under active review by tax officials.
The volume of disputed amounts decreased significantly compared to the same period last year. From January to April 2025, businesses submitted 66 tax appeals to the committee. Although the total number of complaints was lower last year, the financial scope was far larger, encompassing UZS 703.7 billion in disputed claims. In the 2025 period, the authorities ruled in favor of taxpayers in just two instances, which led to the dismissal of UZS 19.9 billion in financial penalties.
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